https://www.taxtmi.com/caselaws?id=764772 Delhi HC allowed assessee's appeal against ITAT order regarding unexplained income addition u/s 68. CIT(A) had only decided on Section 153A applicability but not on the Section 68 addition challenge. ITAT erroneously affirmed the addition without CIT(A) rendering any finding on merits. HC held ITAT exceeded jurisdiction by deciding unaddressed grounds and set aside ITAT order to limited extent, restoring assessee's appeal before CIT(A) for proper adjudication of undecided grounds regarding Section 68 addition. en-us Wed, 08 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 08:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764772 Delhi HC allowed assessee's appeal against ITAT order regarding unexplained income addition u/s 68. CIT(A) had only decided on Section 153A applicability but not on the Section 68 addition challenge. ITAT erroneously affirmed the addition without CIT(A) rendering any finding on merits. HC held ITAT exceeded jurisdiction by deciding unaddressed grounds and set aside ITAT order to limited extent, restoring assessee's appeal before CIT(A) for proper adjudication of undecided grounds regarding Section 68 addition. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764772